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2021-01-01-accounts

Charity registration number: 1168495

Asthma Innovation Research

Annual Report

and Financial Statements

for the Year Ended 1 January 2021

Asthma Innovation Research

(Registration number 1168495)

Contents

Page
Reference and Administrative Details 3
Trustees’ Report 4
Statement of Trustees’ Responsibilities 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 16

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Asthma Innovation Research

(Registration number 1168495)

Reference and Administrative Details

Charity name
Charity Registration Number
Companies House registration
Legal structure
Trustees
Principal address
Website and Email
Bankers
Custodian trustees holding assets
The legal name is “Asthma Innovation Research”
1168495
Registered with Charity Commission in England & Wales
CE007169
Charitable Incorporated Organisation “CIO”
Registered with Companies House in England & Wales
Governing document is the Trust Deed establishing the charity.
The trustees are all individuals.
Dr Jonny Coppel
Dr Rahul Chodhari (Chairman)
Dr Simon Braithwaite
Dr Dominic Fenn
Dr Lucy Everson
Dr Jessica Kearney
Apartment 55
Warwick Building
366 Queenstown Road
London
SW11 8NJ
www.asthmainnovationresearch.co.uk
Jonny.coppel@gmail.com
asthmainnovationresearch@gmail.com
Metro Bank plc
Southampton Row, London
There are no assets held by any custodian trustee or nominee on
behalf of the charity.

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Asthma Innovation Research

(Registration number 1168495)

Trustees’ Report

The trustees present the annual report together with the financial statements of the charity for the year ended 1 January 2021.

Objects and activities of the charity

The purposes of the charity are set out in its governing document.

The charity’s governing document is a constitution that was drawn up and was approved by the Charity Commission upon registering on 28 July 2016.

The main purpose of Asthma Innovation Research (AIR) as set out by our governing document is to relieve sickness and promote good health by reducing mortality and morbidity due to asthma, in particular in the child population, in particular but not exclusively by:

The main activities undertaken in relation to those purposes during the year.

The main activities undertaken in relation to these purposes are:

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Asthma Innovation Research

(Registration number 1168495)

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity's main objectives and achievements for the year

In this time period we had the following achievements:

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Asthma Innovation Research

(Registration number 1168495)

The contribution of volunteers during the year

Volunteers, in terms of the Trustees and others have regularly given their time and resources during this period with no drain on the charity’s funding.

Financial Review

The charity’s financial position at the end of the year ended 1 January 2021

The financial position of the charity at 1 January 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Net income/(expenditure)
Unrestricted revenue funds for general purposes of the charity
Restricted funds
Total Funds
2021
2020
£
£
1,044
603
1,961
1,888
971
-
2,932
1,888

Total income of £9,828 was generated during the financial year 2020/2021, significantly above the £948 raised in the previous 2019/20 year. The ‘Walkie Talkie’ project raised £9,755, before gift aid. In accordance with the fundraising appeal, remaining funds at the end of this campaign will be donated to NHS Charities.

All of the expenditure of £8,784 incurred during the 2020/21 year related to the special project to improve communications in hospitals.

On 1/1/21, AIR had £2,932, which includes £971 of restricted funds. There were no concerns about the charity’s ability to continue. The unrestricted funds of £1,961 should be more than enough to support the schools programme for the foreseeable future and will support the continuing distribution campaign of Princess Asma and Asthmanauts.

Outlook for 2021

The progress in 2021 is likely to be dependent on the restrictions caused by the COVID 19 pandemic. Our main areas of activity are predicted to be:

  1. The Schools Education Project. We will continue to offer sessions where possible either face to face or virtually. It will be difficult given the climate to continue to spread to new medical schools.

  2. We will continue to work with the London boroughs previously mentioned in order to

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Asthma Innovation Research

(Registration number 1168495)

distribute our educational booklets.

  1. We will continue to support hospitals by supplying radios to units that request them. Once the pandemic has reduced significantly for a sustained period, we will donate any left-over funds from the crowdfunding to NHS charity as stated at the time of fundraising.

  2. The yoga fundraising series will be recontinued once feasible.

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Asthma Innovation Research

(Registration number 1168495)

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 18th August 2021 and signed on its behalf by:

......................................... ………………………………….. Dr Jonny Coppel Dr Simon Braithwaite Trustee Trustee

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Asthma Innovation Research

(Registration number 1168495)

Statement of Financial Activities (including Income & Expenditure Account) for the Year Ended 1 January 2021

SOR Current Year Prior Year
P
Ref Unrestric Restricted Total Total
ted
Funds Funds Funds Funds
£ £ £ £
Income & Endowments
from:
Donations & Legacies A1 73 9,755
9,828 948
Charitable activities A2 - -
- -
Other trading activities A3 - -
- -
Investments A4 - - - -
Other A5 - - - -
Total income A 73 9,755 9,828 948
Expenditure on:
Raising funds B1 - - - -
Charitable activities B2 - 8,784 8,784 345
Other B3 - - - -
Total Expenditure B - 8,784 8,784 345
Net income/(expenditure) A-B
73
971 1,044 603
for the year
Reconciliation of funds:- E
Total funds brought 1,888 - 1,888 1,285
forward
Total funds carried 1,961 971 2,932 1,888
forward

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity’s activities.

The notes attached on pages 12 to 17 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

SORP
Ref
Income & Endowments from:
Donations & legacies
A1
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Prior Year
Unrestricted Restricted
Total
Funds
Funds
Funds
2020
2020
2020
£
£
£
948
-
948
-
-
-
345
-
345
345
-
345
603
-
603
603
-
603
1,285
-
1,285
1,888
-
1,888

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes attached on pages 12 to 17 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Balance Sheet as at 1 January 2021

SORP
Note
Ref
Current assets
B
Debtors
7
B2
Cash at bank and in hand
B4
Creditors: Amounts falling due within one
year
8
C1
The total net assets of the charity
Funds of the charity:
Unrestricted funds
D3
Restricted funds
Total funds
9
2021
2020
£
£
-
-
2,932
1,888
-
-
2,932
1,888
1,961
1,888
971
-
2,932
1,888

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

Approved by the trustees of the charity on 18th August 2021 and signed on its behalf by:

......................................... Dr Jonny Coppel Trustee

………………………………….. Dr Simon Braithwaite Trustee

The notes attached on pages 12 to 17 form an integral part of these accounts.

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Asthma Innovation Research

(Registration number 1168495)

Notes forming part of the Financial Statements for the year ended 1 January 2021

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Asthma Innovation Research meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable, and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a

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Asthma Innovation Research

(Registration number 1168495)

basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Research and development

Research and development expenditure is written off as incurred.

Trade debtors

are amounts due from customers for merchandise sold or services performed in the ordinary course of business are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that they will not be able to collect all amounts due according to the original terms of the receivables.

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Asthma Innovation Research

(Registration number 1168495)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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Asthma Innovation Research

(Registration number 1168495)

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled, or expires.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 Income from donations and legacies

Donations and legacies:
Donations from individuals
Other donations
Regular giving and capital donations
Unrestricted Restricted
Total
Total
2021
2020
£
£
£
£
73
9,755
9,828
948
-
-
-
-
-
-
-
-
73
9,755
9,828
948

3 Expenditure on raising funds

No costs were incurred in generating donations and voluntary income.

4 Expenditure on charitable activities

Governance costs
Costs of charitable activities
Unrestricted Restricted
Total
Total
2021
2020
£
£
£
£
-
-
-
345
-
8,784
8,784
-
-
8,784
8,784
948

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Asthma Innovation Research

(Registration number 1168495)

The governance costs relate to website hosting fees and the renewal of domains.

The costs of charitable activities represent the supply of walkie-talkie radios to 80 hospitals during 2020/21, and in the prior financial year 2019/20 related to printing materials and other resources for the schools education teams to use when carrying out their presentation in schools.

5 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

6 Taxation

The charity is a registered charity and is therefore exempt from taxation. 7 Debtors

No debtors were outstanding at the end of the financial year.

8 Creditors: amounts falling due within one year

No creditors were outstanding at the end of the financial year.

9 Funds

Funds
Unrestricted funds
General
Restricted funds
General
Balance at
Incoming
Resources
Balance at
2 January
2020
resources
expended
1 January
2021
1,888
73
-
1,961
Balance at
Incoming
Resources
Balance at
2 January
2019
resources
expended
1 January
2020
-
9,755
8,784
971

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Asthma Innovation Research

(Registration number 1168495)

10 Analysis of net assets between funds

Current assets
Net assets at 1 January 2021
11 Analysis of net funds
General
Designated
Restricted
Total
Funds
Funds
Funds
Funds
1,961
-
971
2,932
1,961
-
971
2,932
Cash at bank and in hand
Net funds
At 2 January
2020
£
1,888
1,888
Cash flow
£
At 1 January
2021
£
1,044
2,932
1,044
2,932

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